Kingbird Merchants reported the following on its income statement for the fiscal year ended December 31, 2021 and 2020. 2021 $495.060 2020 S474 990 Sales Cost of goods sold Beginning inventory Net purchases Ending inventory Cost of goods sold Gross profit Operating expenses Profit 146,480 345,590 1139,374) 352,696 142364 87,568 554796 154 124 322.560 (146,480 330.204 144,786 B9.168 $55,618 Calculate the inventory turnover ratio for Kingbird for 2021 and 2020. (Round answers to 2 decimal places, eg. 52.75.) 2021 2020 Inventory turnover times times